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Book part
Publication date: 18 September 2017

Raquel Meyer Alexander, Andrew Gross, G. Ryan Huston and Vernon J. Richardson

We investigate the interaction of debt covenants and tax accounting on the adoption of Financial Interpretation No. 48 (FIN 48). We examine how firms respond to the…

Abstract

We investigate the interaction of debt covenants and tax accounting on the adoption of Financial Interpretation No. 48 (FIN 48). We examine how firms respond to the potential tightening of covenant slack upon FIN 48 adoption and whether these actions are penalized by creditors and anticipated by equity markets. We find that upon FIN 48 adoption, the majority of sample corporate borrowers increase their tax reserves and reduce equity. Firms close to debt covenant violation were even more likely to increase tax reserves upon FIN 48 adoption; however, the size of the adjustment was relatively smaller, suggesting that the FIN 48 standards limited, but did not eliminate, firms use of discretion in reporting uncertain tax positions to avoid costly covenant violations. For firms near net worth debt covenant violation, the act of decreasing equity upon FIN 48 adoption imposes real economic costs, as the average cost of debt increased by 43 basis points. Finally, we extend prior research on the market response to FIN 48 by showing how the market response to FIN 48 adoption is a function of debt covenant slack and tax aggressiveness. Specifically, the cumulative abnormal return at the FIN 48 exposure draft release date is negative only for tax aggressive firms that are close to debt covenant violation.

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Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

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Book part
Publication date: 18 September 2017

Abstract

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Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

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Article
Publication date: 8 February 2021

Chenyong Liu and Chunhao Xu

The purpose of this study is to examine the effect of audit engagement partner's professional experience on audit quality. The authors also investigate the relationship…

Abstract

Purpose

The purpose of this study is to examine the effect of audit engagement partner's professional experience on audit quality. The authors also investigate the relationship between the audit partner's experience and audit fees in both Big 4 and non-Big 4 accounting firms.

Design/methodology/approach

Since the Public Company Accounting Oversight Board (PCAOB) officially enacted Rule 3211 in 2017, US accounting firms are required to disclose detailed information of engagement partners in Form AP (PCAOB, 2015b). The authors obtained a sample of 2,283 audit partners from Form AP and hand collected their individual professional experience data through Certified Public Accountant (CPA) database, corporate disclosure and social media sites (e.g. Linkedin). Econometric models with fixed effects are used in this study to test our hypotheses. Two-stage least square (2SLS) model is used in the robustness test.

Findings

The authors find that the relationship between audit engagement partner's professional experience and audit quality is concave. It indicates that audit quality is increasing during the early stage of engagement partners' career and then decreases as the partners approaching the late-career phase. Further, the authors find that partner's professional experience is positively associated with audit fees in non-Big 4 accounting firms but not significantly associated with audit fees in Big 4 accounting firms.

Practical implications

The finding of how auditor experience impacts audit quality can be useful for accounting firms to better plan their staffing in auditing engagements. This study’s results are also helpful for small accounting firms to optimize their pricing strategy.

Originality/value

This study provides new empirical evidence about the relation between auditor professional experience and audit quality. Furthermore, the authors extend the literature of audit fee determinants by testing the joint effects of audit firm-level factors and auditor individual-level professional experience on audit fees.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

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Book part
Publication date: 22 May 2017

Melissa K. Van Dyke

Often overlooked in discussions related to how to ensure accessible and affordable high-quality early childhood education is the heavy burden that has been carried by the…

Abstract

Often overlooked in discussions related to how to ensure accessible and affordable high-quality early childhood education is the heavy burden that has been carried by the early childhood workforce; the data reveal a level of exploitation of this workforce that must be considered and addressed. This chapter will focus attention on the economic realities of the early childhood workforce as a key element to achieve equitable access to affordable high-quality early childhood services.

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African American Children in Early Childhood Education
Type: Book
ISBN: 978-1-78714-258-9

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Book part
Publication date: 19 February 2021

Kelly-Ann Allen, Gert Tinggaard Svendsen, Syed Marwan and Gökmen Arslan

Trust is an important element for healthy human relationships, and it has notable implications for organizations and stakeholder groups. This chapter explains how trust…

Abstract

Trust is an important element for healthy human relationships, and it has notable implications for organizations and stakeholder groups. This chapter explains how trust can promote effective communication and cooperation. It highlights the role of trust in human relationships as a solution to modern-day socioecological challenges especially as they relate to corporate interactions. Building genuine human connections within the context of changing social landscapes and busier life schedules are essential to counteract the rising loneliness epidemic. The absence of trust may be a barrier to genuine human communication and connection. The absence of trust may be a barrier to genuine human communication and connection, however the presence of pro- social norms can contribute to building and maintaining trust between people. Cooperation and social trust increases subjective well-being and happiness. In an organizational context, trust-based cooperation between stakeholders can create strong relationships.

This chapter argues that trust nurtures face-to-face social interactions and can be strengthened through social and emotional competencies and the creation of policies that support the notions of community and belongingness in the corporate landscape.

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Strategic Corporate Communication in the Digital Age
Type: Book
ISBN: 978-1-80071-264-5

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Book part
Publication date: 31 October 2012

Beth Kurtz-Costes and Stephanie J. Rowley

School transitions have long been associated with drops in academic motivation. Literature is reviewed on both the transition from elementary school to middle school and…

Abstract

School transitions have long been associated with drops in academic motivation. Literature is reviewed on both the transition from elementary school to middle school and the transition from middle school to high school, showing how changes in school context, combined with developmental changes in the child, may lead to either positive or negative changes in academic motivation. We summarize literature on school transitions for American youth in general as well as the limited literature on these transitions and their motivational consequences among African American youth. Contextual changes that occur with school transitions (e.g., race composition of schools and classrooms) co-occur with youths’ growing awareness of race, influencing the identity development and academic motivation of African American youth through several mechanisms. Three such mechanisms are discussed in detail. Race and gender academic stereotypes have the potential to shape youths’ self-perceptions, values, and goals. Racial discrimination occurs both at an institutional level (e.g., differences in school quality that place African American youth at a disadvantage) and at a personal level (e.g., a teacher’s failure to recommend a high-achieving Black child for an honors class). Racial identity can serve both as a protective factor and as a risk factor. Suggestions for future research include a closer study of specific aspects of school contexts that shape motivation, the role of families, ways in which school policies and pedagogical practices affect transition experiences, and the examination of ways in which school transitions are opportunities for fresh starts and positive change in African American youth.

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Transitions Across Schools and Cultures
Type: Book
ISBN: 978-1-78190-292-9

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Book part
Publication date: 6 August 2018

Chan L. Thai, Anna Gaysynsky, Angela Falisi, Wen-Ying Sylvia Chou, Kelly Blake and Bradford W. Hesse

Purpose: Previous research has found that people’s trust in a source of information affects whether they will expose themselves to information from that source, pay

Abstract

Purpose: Previous research has found that people’s trust in a source of information affects whether they will expose themselves to information from that source, pay attention to that source, and the likelihood that they will act on the information obtained from that source. This study tracked trends in levels of trust in different health information sources over time and investigated sociodemographic predictors of trust in these sources.

Methodology/Approach: Data were drawn from the Health Information National Trends Survey (HINTS), a nationally representative, cross-sectional survey of adults in the USA. Weighted percentages, means, and standard errors for trust in health information sources were computed using data from four iterations of the survey (2005, 2009, 2012, and 2013). Weighted multivariable logistic regression models were employed to investigate associations between sociodemographic variables and level of trust in health information sources using HINTS 2013 data.

Findings: Trend analyses revealed declining trust in “traditional” mass media channels, such as television and radio, for health information and consistently high trust in interpersonal sources, like physicians, over the past decade. Regression analyses showed that those with more education (ORs 2.93–4.59, p < 0.05) and higher incomes (ORs 1.65–2.09, p < 0.05) were more likely to trust the Internet for health information than those with less education and lower incomes. Non-Hispanic Blacks and Hispanics were more likely to trust mass media channels in comparison to Non-Hispanic Whites (ORs 1.73–2.20, p < 0.05).

Implications: These findings can be used to inform the strategic selection of channels for disseminating health information to certain demographic groups.

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eHealth: Current Evidence, Promises, Perils and Future Directions
Type: Book
ISBN: 978-1-78754-322-5

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Book part
Publication date: 29 October 2020

Kevin J. Hulburt, Blake A. Colaianne and Robert W. Roeser

It's a secret hidden in plain sight, we teach who we are. Palmer (2017)In an effort to reinvigorate the art of teaching, educational theorists have called for teachers to…

Abstract

It's a secret hidden in plain sight, we teach who we are. Palmer (2017)

In an effort to reinvigorate the art of teaching, educational theorists have called for teachers to learn how to teach with their “whole self” – to be with and teach their students from a position of mindful awareness, authenticity, truthfulness, compassion, and courage (Palmer, 2017; Ramsey & Fitzgibbons, 2005). The skills that support one in mindfully knowing oneself well and being able to creatively and consciously bring aspects of one's knowledge expertise and identity into acts of teaching and learning in the classroom in an authentic way has been labeled the “unnamed domain” in teacher knowledge (e.g., Taylor, 2016). In this chapter, we extend work on a conceptual, evidence-based framework for this unnamed domain. We propose that the formation of teachers who are calm in body in challenging situations, clear in mind when making decisions in complex classroom environments, and kind in approach to interactions with others is one way of describing development in this domain of teacher identity/expertise. Furthermore, we posit that mindfulness, compassion, and other contemplative practices can be useful for developing expertise in it. We present conceptual and empirical findings from a series of studies we have done on the antecedents and consequences of teachers' calmness, clarity, and kindness in the classroom and discuss directions for future research.

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Exploring Self Toward Expanding Teaching, Teacher Education and Practitioner Research
Type: Book
ISBN: 978-1-83982-262-9

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Article
Publication date: 25 October 2011

J. Bruce Gilstrap, Jaron Harvey, Milorad M. Novicevic and M. Ronald Buckley

Research vitality addresses the perseverance that faculty members in the organization sciences experience in maintaining their research quantity and quality over an…

Abstract

Purpose

Research vitality addresses the perseverance that faculty members in the organization sciences experience in maintaining their research quantity and quality over an extended period of time. The purpose of this paper is to offer a theoretical model of research vitality.

Design/methodology/approach

The authors propose a model consisting of individual and situational factors which influence the motivation and commitment of a professor to continue to conduct quality research over an extended period of time. Additionally, the authors identify benefits that may accrue when faculty members possess research vitality and discuss human resource management implications for schools engaged in hiring, tenuring, promoting, and socializing faculty members. A set of propositions about research vitality and contextual factors that influence this construct are presented and discussed.

Findings

An individual‐level construct that represents a time related measure of the quality and quantity of individual contributions to the scholarly discipline of management is developed. Every individual in the organizational sciences field has the capability to contribute in a meaningful way.

Research limitations/implications

The model presented has a number of personal implications and departmental implications such as how to predict research vitality in junior faculty members.

Practical implications

The framework should be used for understanding one element of success in the organizational sciences.

Originality/value

The paper develops a model of research vitality to explain why some faculty continue to be productive, even in the face of a challenging research process.

Details

Career Development International, vol. 16 no. 6
Type: Research Article
ISSN: 1362-0436

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Article
Publication date: 17 August 2012

Anupama Narayan and Debra Steele‐Johnson

The purpose of this article is to understand the role of individual and relational self‐concepts on various team processes and outcomes in a team context.

Abstract

Purpose

The purpose of this article is to understand the role of individual and relational self‐concepts on various team processes and outcomes in a team context.

Design/methodology/approach

Participants (n=470) worked in dyads on a computer‐based truck dispatching task, deciding as a team which task activities to perform and in what order. The authors assessed differential relationships between individual and relational self‐concepts and various team processes (e.g. trust) and outcomes (satisfaction).

Findings

Subjective task complexity was influenced primarily by individual self‐concept, specifically their core self‐evaluations. Trust in others was influenced primarily by individuals' relational self‐concepts, specifically their teamwork predisposition. Intrinsic motivation and satisfaction were influenced by both individual and relational self‐concepts.

Research limitations/implications

Future research should examine these effects in teams larger than dyads, with other types of tasks, over longer time periods, and with non‐college student samples.

Practical implications

Depending on the task type, a practitioner might cue different self‐concepts to increase individuals' focus on team performance, individual performance, or both. For example, if the team task is highly interdependent and reciprocal in nature, then the team can be trained together or provided information to cue relational self‐concept.

Originality/value

This paper focuses on the construct of individual and relational self‐concepts and their effects on individual functioning in a team context. The results support and extend prior research by demonstrating that outcomes in a team context can be identified and examined in relation to individual conceptions of the self, relational conceptions of the self, or by both.

Details

Team Performance Management: An International Journal, vol. 18 no. 5/6
Type: Research Article
ISSN: 1352-7592

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